This research was conducted to know the influence of Audit Opinion, Fee, and Company Size on Auditor Switching manufacturing companies listed in Indonesia Stock Exchange 2017- 2019 period. The uses secondary data. sample this company 2017-2019 using a purposive sampling method. One hundred one fulfill criteria as samples. used quantitative methods. variables are audit opinion, fee, size, audito...

.01 This section addresses the auditor's responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with section 315,Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, and to evaluate the audit evidence obtained in an audit of financial statements. Section 700, Forming an...

The purpose of this study is to examine the effect gender equality on quality financial statements as a proxy for auditor's opinion. This research quantitative associative with units analysis audited and independent auditor reports issued by KAP. used secondary data, data techniques logistic regression SPPS version 26 software. sample selection purposive sampling method. results show that board...

The purpose of this study is to determine the influence auditor opinion and company size on audit delay. Company data includes agricultural companies listed Indonesia Stock Exchange (IDX) in 2019-2021. sample used result a purposive sampling technique 12 companies. analytical method descriptive analysis, correlation, F test, regression analysis. results show that variables known auditor's have ...

The purpose of this study was to analyze the effect quality Public Accounting Firm (KAP), audit opinion, and auditor turnover on report lag with specialization as a moderating variable. research carried out companies in agricultural sector plantation sub-sector listed Indonesia Stock Exchange for 2017-2019 period. sample data used were 13 purposive sampling method, analyzed using WarpPLS applic...

Delays in auditing financial reports within companies can be a cause of overall delays issuing company reports, but audits will necessary to ensure the accuracy and transparency published by companies. Many factors trigger emergence audit delay. So researchers want learn more about effect variables profitability, solvency, size, opinion, auditor reputation on delays. The researcher chose popula...